What are vtv5 trực tiếp bóng đá hôm nay rules for imposition of tariff schedules and duty rates for export and import duties in Vietnam?

What are bases for calculatingexport and import dutiesin Vietnam?

According to Article 5 of vtv5 trực tiếp bóng đá hôm nay2016 Law on export and import duties, vtv5 trực tiếp bóng đá hôm nay basis for calculating export and import duties is stipulated as follows:

- vtv5 trực tiếp bóng đá hôm nay amount of import and export tax is determined based on vtv5 trực tiếp bóng đá hôm nay taxable value and vtv5 trực tiếp bóng đá hôm nay tax rate as a percentage (%) of each item at vtv5 trực tiếp bóng đá hôm nay tax calculation time.

- vtv5 trực tiếp bóng đá hôm nay export tax rate is specifically regulated for each item in vtv5 trực tiếp bóng đá hôm nay export tax schedule.

In cases where export goods are sent to a country, group of countries, or territory that has preferential export tax agreements in trade relations with Vietnam, such agreements will be applied.

- vtv5 trực tiếp bóng đá hôm nay import duty rates include preferential rates, special preferential rates, and ordinary rates and are applied as follows:

+ Preferential duty rates apply to imports originating from a country, group of countries, or territory that grants vtv5 trực tiếp bóng đá hôm nay most-favored-nation treatment in trade relations with Vietnam; goods from non-tariff zones imported into vtv5 trực tiếp bóng đá hôm nay domestic market meeting vtv5 trực tiếp bóng đá hôm nay origin conditions from a country, group of countries, or territory that grants vtv5 trực tiếp bóng đá hôm nay most-favored-nation treatment in trade relations with Vietnam;

+ Special preferential duty rates apply to imports originating from a country, group of countries, or territory that has special preferential agreements on import tax in trade relations with Vietnam; goods from non-tariff zones imported into vtv5 trực tiếp bóng đá hôm nay domestic market meeting vtv5 trực tiếp bóng đá hôm nay origin conditions from a country, group of countries, or territory that has special preferential agreements on import tax in trade relations with Vietnam;

+ Ordinary duty rates apply to imports not falling under vtv5 trực tiếp bóng đá hôm nay abovementioned cases. vtv5 trực tiếp bóng đá hôm nay ordinary tax rate is set at 150% of vtv5 trực tiếp bóng đá hôm nay preferential tax rate for each corresponding item. In cases where vtv5 trực tiếp bóng đá hôm nay preferential tax rate is 0%, vtv5 trực tiếp bóng đá hôm nay Prime Minister of Vietnam will base on vtv5 trực tiếp bóng đá hôm nay provisions of Article 10 of vtv5 trực tiếp bóng đá hôm nay2016 Law on export and import dutiesto decide vtv5 trực tiếp bóng đá hôm nay application of ordinary duty rates.

What are vtv5 trực tiếp bóng đá hôm nay rules for imposition of tariff schedules and duty rates in Vietnam? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)

What are vtv5 trực tiếp bóng đá hôm nay rules for imposition of tariff schedules and duty ratesfor export and import duties in Vietnam?

According to Article 10 of vtv5 trực tiếp bóng đá hôm nay2016 Law on export and import duties, vtv5 trực tiếp bóng đá hôm nay issuance of tariff schedules and duty rates for export and import duties must ensure vtv5 trực tiếp bóng đá hôm nay following principles:

(1) Encourage vtv5 trực tiếp bóng đá hôm nay import of raw materials and materials, giving priority to types that vtv5 trực tiếp bóng đá hôm nay domestic supply cannot meet;

Focus on developing high technology, source technology, energy-saving, and environmental protection fields.

(2) Align with vtv5 trực tiếp bóng đá hôm nay state's socio-economic development orientation and vtv5 trực tiếp bóng đá hôm nay commitments on export and import dutieses in international treaties of which vtv5 trực tiếp bóng đá hôm nay Socialist Republic of Vietnam is a member.

(3) Contribute to stabilizing vtv5 trực tiếp bóng đá hôm nay market and vtv5 trực tiếp bóng đá hôm nay national budget revenue.

(4) Be simple, transparent, and facilitate taxpayers, along with implementing administrative reforms in tax procedures.

(5) Apply uniform duty rates to goods of vtv5 trực tiếp bóng đá hôm nay same nature, structure, usage, and similar technical features;

Import duty rates should decrease from finished products to raw materials;

Export duty rates should increase from finished products to raw materials.

Which authority has vtv5 trực tiếp bóng đá hôm nay power to issue tariff schedules and duty rates for export and import duties in Vietnam?

According to Article 11 of vtv5 trực tiếp bóng đá hôm nay2016 Law on export and import duties, it is stipulated as follows:

Authority to Issue tariff schedules and duty rates

1. vtv5 trực tiếp bóng đá hôm nay Government of Vietnam, based on vtv5 trực tiếp bóng đá hôm nay provisions of Article 10 of this Law, vtv5 trực tiếp bóng đá hôm nay Export Tax Schedule according to vtv5 trực tiếp bóng đá hôm nay list of taxable items and vtv5 trực tiếp bóng đá hôm nay export tax rate framework for each taxable group issued with this Law, vtv5 trực tiếp bóng đá hôm nay preferential tariff schedule committed in vtv5 trực tiếp bóng đá hôm nay Protocol of Accession to vtv5 trực tiếp bóng đá hôm nay World Trade Organization (WTO) approved by vtv5 trực tiếp bóng đá hôm nay National Assembly, and other international treaties to which vtv5 trực tiếp bóng đá hôm nay Socialist Republic of Vietnam is a member, shall issue:

a) vtv5 trực tiếp bóng đá hôm nay Export Tax Schedule; vtv5 trực tiếp bóng đá hôm nay Preferential Export Tax Schedule;

b) vtv5 trực tiếp bóng đá hôm nay Preferential Import Tariff Schedule; vtv5 trực tiếp bóng đá hôm nay Special Preferential Import Tariff Schedule;

c) vtv5 trực tiếp bóng đá hôm nay list of goods and absolute duty rates, mixed duty rates, and out-of-quota import duty rates.

2. In necessary cases, vtv5 trực tiếp bóng đá hôm nay Government of Vietnam shall propose to vtv5 trực tiếp bóng đá hôm nay Standing Committee of vtv5 trực tiếp bóng đá hôm nay National Assembly to amend and supplement vtv5 trực tiếp bóng đá hôm nay Export Tax Schedule according to vtv5 trực tiếp bóng đá hôm nay list of taxable items and vtv5 trực tiếp bóng đá hôm nay export tax rate framework for each taxable group issued with this Law.

3. vtv5 trực tiếp bóng đá hôm nay authority to apply anti-dumping tax, countervailing duty, and safeguard duty is implemented according to vtv5 trực tiếp bóng đá hôm nay provisions of Chapter III of this Law.

Thus, according to regulations, vtv5 trực tiếp bóng đá hôm nay Government of Vietnam is vtv5 trực tiếp bóng đá hôm nay authority with vtv5 trực tiếp bóng đá hôm nay power to issue:

- vtv5 trực tiếp bóng đá hôm nay Export Tax Schedule; vtv5 trực tiếp bóng đá hôm nay Preferential Export Tax Schedule;

- vtv5 trực tiếp bóng đá hôm nay Preferential Import Tariff Schedule; vtv5 trực tiếp bóng đá hôm nay Special Preferential Import Tariff Schedule;

- vtv5 trực tiếp bóng đá hôm nay list of goods and absolute duty rates, mixed duty rates, and out-of-quota import duty rates.